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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2017 | Jan. 01, 2017
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Deferred tax assets: |  |
Deferred rent | $ 5,076,000 | $ 8,389,000
Insurance liabilities | 2,762,000 | 4,365,000
Employee benefit-related liabilities | 2,726,000 | 4,044,000
Inventory | 1,635,000 | 3,174,000
California Enterprise Zone Tax Credits | 1,451,000 | 1,542,000
Gift card liability | 1,033,000 | 1,420,000
Share-based compensation | 891,000 | 1,512,000
Deferred lease revenue | 803,000 | 1,595,000
Allowance for sales returns | 294,000 | 558,000
Other | 491,000 | 1,572,000
Gross deferred tax assets | 17,162,000 | 28,171,000
Less: Valuation allowance | (876,000) | 0
Deferred tax assets, net of valuation allowance | 16,286,000 | 28,171,000
Federal liability on state deferred tax assets | (1,234,000) | (2,559,000)
Basis difference in fixed assets | (476,000) | (1,913,000)
Prepaid expense | (404,000) |
Deferred tax liabilities | (2,114,000) | (4,472,000)
Net deferred tax assets | $ 14,172,000 | $ 23,699,000

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